Income Tax Regulations

Marginal note:Prescribed durable goods

9600 For the purpose of the definition teaching supplies in subsection 122.9(1) of the Act, the following are prescribed durable goods:

• (a) books;

• (b) games and puzzles;

• (c) containers (such as plastic boxes or banker boxes);

• (d) educational support software;

• (e) calculators (including graphing calculators);

• (f) external data storage devices;

• (g) web cams, microphones and headphones;

• (h) multimedia projectors;

• (i) wireless pointer devices;

• (j) electronic educational toys;

• (k) digital timers;

• (l) speakers;

• (m) video streaming devices;

• (n) printers; and

• (o) laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom.